A proprietor is running . 1).GTA, 2).Contract for contract carriage 3) construction of house hold single residence units( most of the materials are purchased by the party, only bamboos for ceiling , bricks are purchased by proprietor and consumed for the construction , not selling or billing those items to party). In the above 3 cases under any circumstances VAT is applicable?
Applicability of VAT
Guest
VAT Applicable to Construction of Single Residential Units; Materials Purchased Not Sold or Billed to Client A proprietor involved in three activities-Goods Transport Agency (GTA), contract carriage, and construction of single residential units-queries about the applicability of VAT. The proprietor purchases materials like bamboos and bricks for construction but does not sell or bill these items to the client. The response indicates that VAT is applicable in the case of construction of single residential units. (AI Summary)